2015 New Mexico Statutes
Chapter 7 - Taxation
Section 13 Gasoline Tax
Section 7-13-5 Tax returns; payment of tax.
7-13-5. Tax returns; payment of tax.
Distributors shall file gasoline tax returns in form and content as prescribed by the secretary on or before the twenty-fifth day of the month following the month in which gasoline is received in New Mexico. Such returns shall be accompanied by payment of the amount of gasoline tax due. The department may require that the tax returns be provided through electronic means as long as an exception is provided for distributors with limited amounts of fuel distributed.
History: 1953 Comp., 72-27-5, enacted by Laws 1971, ch. 207, 5; 1983, ch. 204, 5; 1993, ch. 32, 6; 2005, ch. 109, 6.
Disclaimer: These codes may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
